Showing 1 - 2 of 2
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10010272718
We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …
Persistent link: https://www.econbiz.de/10010272742